“Men whom neither trade nor sale distracts from the remembrance of Allah, from establishing prayer, and from giving zakah, fearing a Day when hearts and eyes will be turned about, so that Allah may reward them according to the best of what they did and increase them from His bounty. And Allah provides without measure for whomever He wills.”
“Men”: It was said that men are specifically mentioned in connection with these mosques because women are not required to attend the Friday prayer or congregational prayer in the mosque.
“Whom neither trade nor sale distracts”: that is, neither occupies them. “Trade”: It was said that trade is specifically mentioned because it is the greatest of the pursuits that distract a person from prayer and acts of obedience. By “trade” He means purchasing, although the term trade applies to both selling and buying, since selling is mentioned separately afterward. This is like His saying, “And when they see some trade” (al-Jumu‘ah 62:11), meaning purchasing. Al-Farra said: “Trade pertains to those who bring in goods, while sale is what a man sells directly himself.”
His saying, “nor sale from the remembrance of Allah,” means from attending the mosques to establish the prayer. “And establishing”: that is, for the establishment of “the prayer.” The final letter is omitted, and what is intended is performing it at its appointed time, for whoever delays the prayer beyond its time is not among those who establish the prayer. The establishment of prayer is mentioned again, although what is meant by the remembrance of Allah is the five daily prayers, because by establishing the prayer He means observing its prescribed times.
Salim narrated from Ibn Umar that he was in the marketplace when the prayer was called to commence. The people rose, closed their shops, and entered the mosque. Ibn Umar said: “It was concerning them that this was revealed: ‘Men whom neither trade nor sale distracts from the remembrance of Allah and from establishing prayer.’” (1)
“And giving the obligatory zakah.” Ibn Abbas, may Allah be pleased with him, said: “When the time came for paying zakah, they would not withhold it.” It was also said that it refers to righteous deeds.
“Fearing a Day when hearts and eyes will be turned about”: It was said that hearts will turn away from the idolatry and disbelief upon which they had been in this world, and eyes will be uncovered from their veils. It was also said that hearts will turn between fear and hope: fearing destruction and hoping for salvation. The turning of the eyes, due to its terrors, means that they will look to see whether they are to be taken to the right or to the left, and whether they will receive their records from the right or from the left. That will be on the Day of Resurrection. It was also said that hearts will turn within their chests and rise to the throats, neither descending nor emerging; and that the turning of the gaze means its becoming fixed because of the horror and severity of the matter.
“So that Allah may reward them according to the best of what they did”: That is, they occupied themselves with the remembrance of Allah, establishing prayer, and giving zakah so that Allah might reward them according to the best of what they did—that is, reward them for their good deeds and not requite them for their evil deeds.
“And increase them from His bounty”: with that which they have not earned through their deeds. “And Allah provides without measure for whomever He wills.” Then He set forth a parable for the deeds of the disbelievers, saying: